Rev. Rul. 64-69

On and after April 26, 1963, the taxes imposed by the State of Wisconsin, Chapter 19, Laws of 1963, on tobacco and alcoholic beverages, paid by the consumer, are deductible by him under section 164(a) of the Internal Revenue Code of 1954.

No deduction is allowable to the retailers or other persons advancing or prepaying such taxes to the State of Wisconsin for the purpose of convenience and facility only, and the portion of the price paid by the consumer to retailers or other persons which represents the Wisconsin State taxes on tobacco and alcoholic beverages is not includible in the gross income of such retailers or other persons.